This guide provides an overview of e-Invoicing requirements in India, including the legal framework, the use of the IRP (Invoice Registration Portal) platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to VAT in India.
India introduced mandatory e-invoicing under the Goods and Services Tax (GST) regime to enhance tax compliance, reduce fraud, and enable real-time invoice validation. The system operates under a hard-clearance model via the Invoice Registration Portal (IRP), supervised by the Goods and Services Tax Council (GSTC). Initially introduced for large taxpayers, the mandate has progressively expanded and now applies to businesses exceeding a defined turnover threshold. India combines mandatory B2B and B2G e-invoicing with compulsory real-time digital reporting and QR code validation. The system integrates CGST, SGST, and IGST components under a centralised validation infrastructure.
India’s e-Invoicing mandate is fully active.
*
*
**
***
***
***
***
***
*
**
***
Failing to generate a mandatory e-invoice under GST rules attracts a penalty of INR 10,000 per invoice or 100% of the tax due, whichever is higher
Issuing an incorrect invoice (non-compliant) can lead to a penalty of INR 25,000 per instance
Non-compliance also prevents customers from claiming GST credits
Su centro de referencia para noticias, liderazgo intelectual y guías prácticas sobre la devolución del IVA, el cumplimiento de las obligaciones fiscales en materia de IVA e impuestos sobre las ventas y la facturación electrónica.
How to Deregister for VAT and What to Consider First A drop in turnover, a change of business model, or the closure of a cross-border sales channel can all result in a company being registered for a tax it no longer needs to charge. Cancelling that registration is rarely as simple as writing to the […]
EDI vs E-Invoicing: What’s the Difference and Which Does Your Business Need? Both EDI and e-Invoicing move structured transactional data electronically between businesses. On the surface they look similar. In practice they serve different purposes, operate through different mechanisms, and carry very different compliance implications depending on where your business operates. Understanding the distinction is […]
Backdating VAT Registration: What Businesses Need to Know VAT registration has a deadline. Miss it, and the tax authority does not simply move the start date forward to when you applied. In most cases, it moves it back to when you should have registered in the first place. That gap between when you were liable […]
En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.